Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 2406 from 2004-08-31 to 2013-06-25:

 Sections 2404 and 2405 do not apply to the 1999 and subsequent taxation years.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-670, s. 4. SOR/94-686, s. 55(F)
  • SOR/2000-413, s. 4

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